Missed our SME Tax Updates in June? Here is a summary of the month.
Ross Martin Tax: SME Tax News 31 July 2025
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- Update on Winter Fuel Payment recovery
- Paper Corporation Tax reminders to stop
- Statistics show drop in CGT tax take despite relief cut
- Sugar tax credits retained, despite no entitlement
- Misuse of AI in SEISS Upper Tribunal appeal
- Caregiver's PRR claim accepted on multiple disposals
- Tax adviser’s carelessness costs their client
Subscriber Specials
- MTD: Toolkit for accountants
- SEIS: Seed Enterprise Investment Scheme (subscribers)
- Soft Drinks Industry Levy
- Training and course fees (self-employed)
- Transactions in Securities
- State benefits: Tax-free and taxable
- Named tax avoidance schemes, promoters, enablers UPDATE
- Mixed supplies: Single or Multiple supply?
Ross Martin Tax SME News 24 July 2025
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- Legislation Day 2025: At a glance
- HMRC's Transformation Roadmap
- Land Remediation Relief consultation
- Criminal sanctions warranted for promoters of tax avoidance
- Card data will provide digital nudges for small businesses
- Agent Update 133: July 2025
- HMRC tops league table on tax avoidance litigation
- IHT on pensions consultation response
Subscriber Special
- Legislation Day 2025 (subscribers)
- Compare software for Making Tax Digital for Income Tax UPDATE
- Tax-efficient extraction of profits: toolkit (2025/26)
- Employment Allowance
- Full expensing & First Year Allowances
- Land & Property: Dwellings
- Trusts & Estates: What’s New 2025/26 UPDATE
- Trust Registration Service (TRS) UPDATE
Nichola's SME Tax W-update 17 July 2025
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- HMRC annual statistics round-up
- HMRC ignorant of billionaires' contribution to tax take
- Plans for share digitisation outlined
- Fourteen arrested for phishing attack
- Application to make a late appeal granted
- Currys Retail Ltd liable for £30m degrouping charge
- Mistaken taxpayer had reasonable excuse
Subscriber Special
- Partnerships: What's new 2025-26? NEW
- Employer's What's On: 2025-26 NEW
- Capital taxes round-up: 2025-26 NEW
- What expenditure qualifies for plant & machinery allowances?
- Groups (VAT)
- Cryptoassets: How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
Nichola's SME Tax W-update 10 June 2024
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- Legislation Day set for 21 July 2025
- Tourism tax approved for Wales
- One-to-many letters: Tracker
- Non-UK resident partner's profits taxable in UK
- Director's loan prevented Business Investment Relief
- Remuneration trust contributions not deductible for CT purposes
- CoA rules 'place of effective management' not jurisdiction where trustees appointed
Subscriber Special
- Partnerships: Capital Gains Tax
- Non-Domicile: Rules from 6 April 2025 UPDATE
- Cryptoasset Reporting Framework (CARF) UPDATE
- CIS: Contractors and Subcontractors
- Non-Domicile: Rules from 6 April 2025
- Averaging claims
- P11Ds: Employers' checklist & top tips
- Reclaims and unjust enrichment
Nichola's SME Tax W-update 3 June 2024
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- Updates to List 3, approved organisations and societies
- Upper Tribunal reverses TiS block on EIS disposal
- Entrepreneurs' Relief denied due to substantial non-trading
- HMRC right to exercise 'the 7A power' in disguised remuneration case
- CoA rules vandalised property 'residential' for SDLT purposes
Subscriber Special
- Student Loans UPDATE
- Overseas Workday Relief (OWR) UPDATE
- Non-resident Tax Toolkit UPDATE
- Demergers: What are your options?
- Electric Vehicles: Update 2025
- Scottish Income Tax: Am I a Scottish taxpayer?
- CIS: Construction Industry reverse charge
- Capital allowances: On incorporation
- Recreational benefits
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